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      "keywords": "Kepatuhan wajib pajak, pemahaman perpajakan, kesadaran wajib\r\npajak, sanksi pajak, sosialisasi pajak, tax compliance, tax understanding, taxpayer awareness, tax sanctions,\r\ntax socialization.",
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      "abstract": "Penelitian ini bertujuan untuk menguji pengaruh pemahaman perpajakan,\r\nkesadaran wajib pajak, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan wajib\r\npajak UMKM di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan metode\r\nkuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang\r\ndisebarkan kepada 100 pemilik UMKM sebagai responden. Teknik pengambilan\r\nsampel yang digunakan adalah convenience sampling, dengan penentuan jumlah\r\nsampel menggunakan metode Slovin. Analisis data dilakukan menggunakan regresi\r\nlinear berganda dengan bantuan perangkat lunak SPSS versi 25. \r\nHasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh\r\npositif namun tidak signifikan terhadap kepatuhan wajib pajak UMKM. Sementara\r\nitu, kesadaran wajib pajak, sanksi pajak, dan sosialisasi pajak berpengaruh positif\r\ndan signifikan terhadap kepatuhan wajib pajak UMKM. Secara simultan,\r\npemahaman perpajakan, kesadaran wajib pajak, sanksi pajak, dan sosialisasi pajak\r\nberpengaruh signifikan terhadap kepatuhan wajib pajak UMKM. Nilai Adjusted R\r\nSquare sebesar 0,564 menunjukkan bahwa 56,4% variasi kepatuhan wajib pajak\r\nUMKM dapat dijelaskan oleh variabel-variabel independen dalam penelitian ini,\r\nsedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.",
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      "title": "PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN\r\nWAJIB PAJAK, SANKSI PAJAK, DAN SOSIALISASI PAJAK\r\nTERHADAP KEPATUHAN WAJIB PAJAK UMKM DI\r\nDAERAH ISTIMEWA YOGYAKARTA",
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